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Estate of Stern v. Comm'r

7 B.T.A. 853 (B.T.A. 1927)
Estate of Stern v. Comm'r

5 Cited authorities

  1. Florida v. Mellon

    273 U.S. 12 (1927)   Cited 117 times
    In Florida v. Mellon, 273 U.S. 12, 47 S. Ct. 265, 266, 71 L. Ed. 511, it was contended that because the State of Florida did not impose an inheritance tax, the Federal Estate Tax Act was unconstitutional in that it allowed as a credit against the federal estate tax the inheritance taxes paid to the states, and that resident decedents of Florida were thus treated differently from decedents who were residents of other states which had inheritance tax laws.

  2. Stevens v. Melcher

    46 N.E. 965 (N.Y. 1897)   Cited 54 times
    In Stevens v. Melcher, 152 N.Y. 551, where the beneficiary of a trust for her life advanced money to improve real property, the subject of the trust, it was held that the amount so advanced was a charge against the trust estate.

  3. In re the Judicial Settlement of the Account of Albertson

    21 N.E. 117 (N.Y. 1889)   Cited 60 times
    In Matter of Albertson (113 N.Y. 434) the controversy, as here, was between trustees who held title to real estate devised by a will, and the life beneficiary.

  4. Matter of Chapman

    32 Misc. 187 (N.Y. Surr. Ct. 1900)   Cited 17 times
    In Matter of Chapman (32 Misc. 187, affd. 59 A.D. 624, affd. 167 N.Y. 619, supra) the trust asset was unique in character, being an undivided minor interest in a freight boat.

  5. Smith v. Keteltas

    62 App. Div. 174 (N.Y. App. Div. 1901)   Cited 8 times

    June Term, 1901. C. Bainbridge Smith, for the appellant. Lewis Cass Ledyard, for certain respondents. John E. Parsons, for the respondent Alice Keteltas as committee. O'BRIEN, J.: The nature of the action and the questions involved are fully presented in the opinion of the learned judge at Special Term, which is reported in 32 Miscellaneous Reports, 111, and from which we take the liberty to quote: "This action is brought on the part of the plaintiff to recover of the defendant Edith M.K. Wetmore